VIA NLSIR: Best Essays of the 7th Nani Palkhivala Foundation Taxation Law Essay Competition [# 1 by Vartika Patel]

Aspect theory is applied only for the purpose of quantification of tax by providing the concept of different taxable events in one transaction it is does not deal with subject of tax , so it must not be construed that it creates conditions for overlapping of central and State taxes.

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